Current through Register Vol. 23, December 6, 2024
Rule 38.5.134 - WORKING PAPERS ON RECORDED CHANGES TO ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION(1) Working papers shall include a summary of the following with respect to the book changes in each functional classification set forth in Statement D. (a) Starting balance;(b) Annual provision;(c) Retirements, with cross-reference to plant schedule;(d) Salvage;(e) Removal costs;(f) Adjustments, including particulars of any significant items;(g) Ending balance.